Section 129 of Central Goods & Services Tax Act, 2017 deals with Detention, seizure and release of goods and conveyances in transit and Section 130 contains provision for Confiscation of goods or conveyances and levy of penalty.

The Petition was argued by Mr. Pankaj Ghiya with Ms. Priyamvada Joshi on the grounds of it being arbitrary, unreasonable and contrary to the spirit of the Constitution. The Division Bench of Hon’ble Mr. Justice Mohammad Rafiq and Hon’ble Mr. Justice Goverdhan Bardhar on 04.12.2018 admitted the same. Notices were issued. The Respondents i.e. the learned Additional Solicitor General were directed to seek instructions and file reply to the Writ Petition.